fix: rende robusta l'IVA della marca da bollo - #1889
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Evita che la riga della marca da bollo venga salvata con IVA nulla se l'aliquota standard è stata rinominata o rimossa.
Il fallback considera solo aliquote attive 0% / esenti / N1 e viene usato solo se univoco; altrimenti restituisce un errore esplicito.